In the manufacture of upholstered chairs, love seats, or sofas, it is often desirable or necessary to apply finished upholstered panels to the front of arms, on the outer sides of the arms, or even to complete backs of the piece of furniture. If the fabric is leather, these panels are usually assembled to the furniture with decorative, brass-headed tracks. When the upholstered fabric is a tufted or an open weave material as a tweed the panels are attached to the furniture by hand or power driven brads which are driven through the heavy fabric and are therefore invisible after the panel is attached to the furniture. However, if the furniture and the panels are upholstered with a fine material such as a satin, velvet or chintz material, decorative tacks look out of place and brads would ruin the fabric. In these instances, it has been common practice to improvise with large-headed tacks, roofing nails or tacking strips attached to the panel backing material in various ways, none of which are very satisfactory. These panels are then upholstered on one side with the fine fabric, and the nails, their heads covered in some manner, protruding from the other side. The panels are then attached to the furniture by means of a soft-headed or rubber mallet by hammering with care against the fabric until the nails are seated. During this operation, it is hoped the heads of the tack or nail will stay attached to the panel back material so the final fabric is neat and smooth and the nails completely hidden.